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Journal of Strategic Behaviour Accounting (JSBA)
Published by Universitas Negeri Surabaya
ISSN : 31093647     EISSN : 31093647     DOI : https://doi.org/10.26740/jsba.v1i01
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of Strategic Behavior Accounting (JSBA) focuses on advancing scholarly understanding of how accounting shapes, influences, and interacts with strategic behavior within organizations. The journal aims to provide a platform for high‑quality empirical, conceptual, and case‑based research that explores the behavioral, strategic, technological, and organizational dimensions of accounting practices. The journal welcomes contributions in the following areas: Strategic and Behavioral Accounting — studies on how accounting information affects decision‑making, motivation, incentives, and organizational behavior. Strategic Management Accounting — research on the use of accounting information for competitive strategy, performance improvement, and long‑term planning. Organizational Control Systems — analyses of control mechanisms, governance structures, performance measurement, and accountability systems. Accounting Information Systems — investigations into digital systems, data analytics, and technology‑enabled accounting processes. Digital Transformation in Accounting — research on automation, digital tools, and emerging technologies shaping accounting practices. Ethics, Governance, and ESG‑related Behavior — studies on ethical decision‑making, sustainability reporting, participation, and cross‑cultural perspectives in accounting. Interdisciplinary Accounting Research — work connecting accounting with psychology, management, sociology, public policy, and other relevant fields. JSBA serves as a scholarly hub for academics, practitioners, researchers, and students to disseminate innovative insights that contribute to the development of accounting knowledge and organizational performance at both local and global levels.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 11 Documents
 1   2 
COMPARISON OF CORETAX WITH DIGITAL TAX SYSTEMS IN ASEAN COUNTRIES: POLICY AND IMPLEMENTATION STUDY Rossy Ananda
Journal of Strategic Behaviour Accounting Vol. 1 No. 01 (2025): Vol. 01 No. 01 2025
Publisher : Kampus 5 Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jsba.v1i01.42027

Abstract

This study presents a comparative analysis of Coretax, Indonesia’s centralized digital taxation system, against other digital tax systems implemented in ASEAN countries. As tax authorities across the region increasingly embrace digital transformation, disparities in policy design, technological readiness, and implementation efficiency have become more evident. Coretax demonstrates notable strengths in improving tax compliance, transparency, and administrative efficiency through features such as real-time data access, automated taxpayer profiling, and centralized audits. However, its effectiveness is challenged by infrastructural limitations, fragmented legal frameworks, and varying levels of digital literacy. By analyzing case studies from Singapore, Malaysia, Thailand, and the Philippines, this study highlights both common challenges and best practices in digital tax governance. Singapore and Malaysia are found to lead in system maturity and user experience due to their integrated platforms and strong institutional support. The research emphasizes the importance of aligning digital tax reforms with broader policy initiatives, regional integration strategies, and cybersecurity frameworks. Using a qualitative literature-based methodology, the study contributes to the academic discourse on fiscal digitalization by identifying key factors for successful implementation and recommending a path toward harmonized ASEAN digital tax policies. The findings offer practical insights for policymakers seeking to modernize tax systems while fostering inclusive economic development across the region.
Village Financial Transparency: Evaluation of the Implementation of the Village Financial System in Improving Accountability in Village Fund Management Paulus Gundul
Journal of Strategic Behaviour Accounting Vol. 1 No. 01 (2025): Vol. 01 No. 01 2025
Publisher : Kampus 5 Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jsba.v1i01.42080

Abstract

Transparency and accountability in village financial management are crucial parts in realizing good village governance. This study aims to evaluate the extent to which the implementation of the Village Financial System (Siskeudes) contributes to increasing accountability in the management of village funds, especially in Gonis Tekam Village, Sekadau Hilir District, Sekadau Regency. This system was designed by the Financial and Development Supervisory Agency (BPKP) in collaboration with the Ministry of Home Affairs as an effort to digitize village financial governance so that it is more systematic, measurable, and can be properly supervised.The method used in this study is a qualitative descriptive approach, with data collection techniques through observation, direct interviews with village officials and related stakeholders, as well as documentation studies on financial statements and supporting evidence for the use of Siskeudes. The results of the study show that in general, the implementation of Siskeudes in Gonis Tekam Village has gone quite well and has a positive impact on information disclosure, timeliness of reporting, and regularity of village financial administration. This system also simplifies the process of planning, implementing, and reporting the APBDes, thereby strengthening public trust in the village government.
ANALYSIS OF SALES STRATEGY AND ITS IMPACT ON THE FINANCIAL STATEMENTS OF MOTORCYCLE DEALERS IN LEMBANG Mia Oktari; Tubagus Akbar
Journal of Strategic Behaviour Accounting Vol. 1 No. 01 (2025): Vol. 01 No. 01 2025
Publisher : Kampus 5 Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jsba.v1i01.42086

Abstract

This study aims to analyze the influence of sales strategy on financial performance at a Honda motorcycle dealer located in Lembang. The approach used in this study combines theoretical concepts in sales management with financial performance indicators in the field. Various sales strategies such as promotional activities, customer service, pricing, and distribution channel optimization were analyzed to see the extent of their contribution to revenue, profit margins, and overall financial health. The results of the study show that a well-designed and consistently executed sales strategy is able to have a significant positive impact on improving the dealer's financial performance, as well as supporting business growth and sustainability in competitive market competition.
Financial Performance Analysis During and After the Covid-19 Pandemic At Garuda Indonesia Company. Islahiyatul Asroriyah
Journal of Strategic Behaviour Accounting Vol. 1 No. 01 (2025): Vol. 01 No. 01 2025
Publisher : Kampus 5 Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jsba.v1i01.42114

Abstract

This study aims to analyze in deh the financial performance of Garuda Indonesia before, during, and after the Covid-19 pandemic by using financial ratios as the main measuring tool. The research method used is a quantitative descriive analysis of financial ratios including liquidity ratios, solvency, profitability, and activities to obtain a comprehensive picture of the 's financial condition. The data used in this study is in the form of the 's annual financial statements from the period 2018 to 2023. The results of the analysis show that Garuda Indonesia financial performance from 2018 to 2023 experienced a sharp decline during the COVID-19 pandemic, namely in 2020 and 2021. The pandemic caused great pressure on the aspects of liquidity, solvency, and profitability. However, as of 2022, there are signs of recovery with gradual improvements in almost all ratios, although not yet fully stable. With this research, this study provides a comprehensive overview of how . Garuda Indonesia, is slowly recovering after facing financial challenges caused by the COVID-19 pandemic.
Problems of Nationalism: Corruption and Power Abuse in National and State Life sandriea fatma
Journal of Strategic Behaviour Accounting Vol. 1 No. 01 (2025): Vol. 01 No. 01 2025
Publisher : Kampus 5 Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jsba.v1i01.42159

Abstract

Corruption and abuse of power are serious challenges in government and society. Corruption is rooted in the abuse of power that occurs without transparency and strict oversight. The negative impacts of corruption not only harm the state financially, but also undermine public trust in government institutions and exacerbate social inequality. Efforts to prevent corruption can be made through stricter law enforcement, education from an early age, oversight by the public and the media, and increased transparency in administration and finance. Case studies in residential areas show that responsible and transparent leadership plays a crucial role in rebuilding public trust in institutions or communities affected by the abuse of power. Additionally, policy-based approaches such as the Corruption Risk Assessment (CRA) implemented in South Korea and tax reporting mechanisms like Tax Receipt in Australia have proven effective in enhancing transparency and reducing corruption opportunities. Through a combination of stricter regulations, government ethics education, and active public participation, corruption can be significantly curbed to create a cleaner and more accountable governance system.
Comparative Corporate Tax Burdens: A Standardized Simulation Agustin Eka Putri; Dinda Ayuk Saputri; Destyas Rasendriya Aristawati; Salsa Regita Cahyani; Alyssa Risky Khoirunnisa; Fadella Citra Way Elisna; Andika Candra Wijaya
Journal of Strategic Behaviour Accounting Vol. 1 No. 2 (2025): Vol. 1 No. 2 (2025)
Publisher : Kampus 5 Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jsba.v1i2.46720

Abstract

This study examines comparative corporate tax burdens in Indonesia, Vietnam, and Brazil through a standardized firm-level simulation model. By employing a consistent financial structure and identical cost assumptions, the analysis estimates each country’s effective tax rate (ETR) and net cash to equity under two different indirect tax treatments: (1) when consumption taxes are creditable and (2) when they are non-creditable and treated as turnover taxes. The findings reveal significant cross-country differences. Vietnam demonstrates the lowest overall ETR, benefiting from moderate corporate income tax (20%) and low dividend withholding tax (5%). Indonesia presents a medium burden due to a 22% corporate income tax and 11% VAT, while Brazil records the highest ETR due to a 34% combined corporate tax rate and an average 12% ICMS turnover tax. The study provides practical insights for multinational firms in choosing investment locations and designing dividend distribution policies, as well as academic implications for comparative tax modeling.
Comparative Analysis of Late-Payment Tax Sanctions and Their Impact on Effective Tax Rates in Indonesia, Malaysia, and South Korea Nur Faiza Hidayatul Khasanah; Ayudya Meizzaluna; Intan Dwi Lestari; Nafa Agustin Ningtias; Felizha Rachel Agistavianica; Putri Kameliya Ramadhani; Rena Dwi Novitasari
Journal of Strategic Behaviour Accounting Vol. 1 No. 2 (2025): Vol. 1 No. 2 (2025)
Publisher : Kampus 5 Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jsba.v1i2.46737

Abstract

This study examines the impact of late-payment penalties and interest charges on the effective tax rate (ETR) of corporations, using ShopNexa Company as a standardized simulation case across three jurisdictions: Indonesia, Malaysia, and South Korea. Late-payment penalties are often imposed as a percentage of the unpaid tax, while interest charges accrue daily or monthly until settlement. Although these sanctions serve as compliance enforcement tools, they also increase the total tax burden borne by firms, thereby altering their effective tax rate. The analysis employs a quantitative simulation approach with identical financial structures and applies statutory penalty and interest rules from each jurisdiction. The results indicate that both penalties and interest substantially elevate the ETR. Indonesia demonstrates a 5%–7% increase in ETR due to cumulative fines and interest, while Malaysia’s moderate penalty regime produces a smaller increase of around 3%. South Korea’s compounding interest mechanism results in the largest ETR escalation, up to 9%. The study highlights the importance of timely tax compliance and transparent enforcement to avoid excessive effective tax burdens. The findings offer policy insights for tax administrations to balance deterrence and fairness in penalty design.
ANALYSIS OF GREEN ACCOUNTING IMPLEMENTATION, ESG DISCLOSURE, PRICE TO BOOK VALUE AND THEIR IMPACT ON COMPANY PERFORMANCE IN THE MINING SECTOR FOR THE PERIOD 2022-2023 ILLIYYA RAYATA ARDHANI; Putri Dwi Rahmawati; Nindita Fitria Ariyanto
Journal of Strategic Behaviour Accounting Vol. 1 No. 2 (2025): Vol. 1 No. 2 (2025)
Publisher : Kampus 5 Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jsba.v1i2.47016

Abstract

This study examines the extent to which the implementation of green accounting, Environmental, Social, and Governance (ESG) disclosure, and Price-to-Book Value (PBV) affect the performance of mining sector companies listed on the Indonesia Stock Exchange (IDX) during 2022–2023. Green accounting reflects a company’s environmental management commitment, ESG represents social and governance responsibility, while PBV indicates market perception of a firm’s value. Using a quantitative approach with secondary data from financial statements and sustainability reports, this research analyzes the influence of these variables on company performance measured by Return on Assets (ROA).The findings show that green accounting, ESG disclosure, and PBV do not significantly affect financial performance either partially or simultaneously. These results suggest that sustainability practices in Indonesia’s mining sector are still in their early stages and have yet to translate into short-term financial benefits. However, they provide a foundation for the gradual integration of sustainability principles into corporate decision-making and long-term strategic planning.
THE INFLUENCE OF PROFITABILITY, LIQUIDITY, AND LEVERAGE ON THE FIRM VALUE OF MANUFACTURING COMPANIES IN THE COAL MINING SUBSECTOR LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) DURING THE 2021–2024 PERIOD INTAN NUR'AINI; Anzani Mutiara Puwitasari; Aisyah Diah Hapsari
Journal of Strategic Behaviour Accounting Vol. 1 No. 2 (2025): Vol. 1 No. 2 (2025)
Publisher : Kampus 5 Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jsba.v1i2.47017

Abstract

This study aims to examine the influence of profitability, liquidity, and leverage on firm value in coal mining manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Profitability is measured using Return on Equity (ROE), liquidity is measured using the Current Ratio (CR), leverage is measured using the Debt to Equity Ratio (DER), and firm value is measured using Price to Book Value (PBV). This research employs a quantitative method with an inferential statistical approach. The study population consists of twenty-two coal mining companies listed on the IDX between 2021 and 2024, from which six companies were selected using purposive sampling based on specific research criteria. The study uses secondary data obtained from annual and audited financial reports published on the official IDX website. Data analysis techniques include descriptive statistical analysis, classical assumption tests (normality, multicollinearity, autocorrelation, and heteroscedasticity), and hypothesis testing through multiple linear regression analysis using the t-test and F-test with SPSS version 25. The findings of this study are expected to provide insights into the financial factors influencing firm value in Indonesia’s coal mining subsector. Keywords: Profitability, Liquidity, Leverage, Firm Value, Coal Mining, Indonesia Stock Exchange.
An Analysis of the Influence of Financial Ratios on Stock Prices of Energy and Mining Companies Listed on the Indonesia Stock Exchange REZA ANGGIDYA PUTRI; AZILA PUTRI JELITA
Journal of Strategic Behaviour Accounting Vol. 1 No. 2 (2025): Vol. 1 No. 2 (2025)
Publisher : Kampus 5 Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jsba.v1i2.47018

Abstract

This study is designed to explore the impact of financial ratios on stock values of companies in the energy and mining sectors listed on the Indonesia Stock Exchange (IDX) during the period of 2021–2024. The financial ratios examined include the Current Ratio (CR), Total Asset Turnover (TATO), and Return on Assets (ROA). This research employs a descriptive quantitative approach using multiple linear regression analysis. The findings reveal that individually, ROA has a significant influence on stock values, while CR and TATO show no significant effect. However, when analyzed simultaneously, the three ratios collectively exert a significant impact on stock values, contributing 24.6%. These results confirm that profitability is the dominant factor considered by investors in determining stock prices within the energy and mining sectors. The study is expected to contribute to the development of financial knowledge and serve as a useful reference for investors in making investment decisions. Keywords: Current Ratio, Total Asset Turnover, Return on Assets, stock price, energy, mining, Indonesia Stock Exchange.

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